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Sabareesun B

Latest Posts by Sabareesun B

Once DGFT Issues EODC, Customs Cannot Deny Advance Authorization Benefits: CESTAT Chennai

January 30, 2026 591 Views 0 comment Print

Vedanta Ltd. Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai Reiterates: Once DGFT Issues EODC, Customs Cannot Deny Advance Authorization Benefits Vedanta Ltd. vs. Commissioner of Customs, Tuticorin [2026-VIL-158-CESTAT-CHE-CU] The Chennai Bench of the CESTAT has delivered a significant ruling wherein it was held that Customs authorities cannot question or deny duty exemption benefits once DGFT […]

Export of Used Capital Goods – Whether ITC Reversal under Section 18(6) Required?

December 1, 2025 1854 Views 2 comments Print

Explains why ITC reversal is still mandatory when capital goods are exported and clarifies how Section 18(6) operates despite zero-rating benefits.

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